{"id":3072,"date":"2018-12-07T08:57:14","date_gmt":"2018-12-07T08:57:14","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-hemla-trust-2018-258-taxman-406-mad-hc\/"},"modified":"2019-05-23T06:56:12","modified_gmt":"2019-05-23T06:56:12","slug":"cit-v-hemla-trust-2018-258-taxman-406-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-hemla-trust-2018-258-taxman-406-mad-hc\/","title":{"rendered":"CIT v. Hemla Trust (2018) 258 Taxman 406\/ 172 DTR 417\/ 307 CTR 576 (Mad.)(HC)"},"content":{"rendered":"<p>Allowing the appeal of the revenue the Court held that ; Tribunal was not justified in condoning the delay of delay of 18 years\u00a03 months and 21 days. Granting of registration prospectively\u00a0 by the Commissioner ,with effect from 1-4-2007 relevant to assessment year 2008-09 and onwards is held to be justified .(AY. 2008-09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 12AA : Procedure for registration \u2013Trust or institution- Delay of 18 years  3 months and 21 days- Registration was granted prospectively with effect from 1-4-2007 relevant to assessment year 2008-09 and onwards, i.e., prospectively is held to be justified -Order of Tribunal to grant the registration retrospectively was set aside .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3072","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-Ny","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3072","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=3072"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3072\/revisions"}],"predecessor-version":[{"id":5573,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3072\/revisions\/5573"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}